transfer price

简明释义

转帐价格

英英释义

例句

1.Management decided to lower the transfer price to encourage internal sales.

管理层决定降低转移价格以鼓励内部销售。

2.Adjusting the transfer price can significantly impact the profitability of each division.

调整转移价格可以显著影响每个部门的盈利能力。

3.The company set the transfer price to optimize tax liabilities across different jurisdictions.

公司设定了转移价格以优化不同司法管辖区的税务负担。

4.In order to comply with regulations, the transfer price must reflect market conditions.

为了遵守法规，转移价格必须反映市场状况。

5.The transfer price between the two subsidiaries was under review by the tax authorities.

两家子公司之间的转移价格正在接受税务机关的审查。

作文

In the world of business, understanding financial terms is crucial for effective management and decision-making. One such term that plays a significant role in the field of corporate finance is transfer price. The transfer price refers to the price at which goods and services are sold between related entities within an organization, such as subsidiaries or divisions. This concept is particularly important for multinational corporations that operate in different countries and face varying tax regulations. The determination of a transfer price can significantly impact a company's financial statements and tax obligations. For instance, if a parent company sells products to its subsidiary at a high transfer price, it can reduce the taxable income of the subsidiary, thus minimizing the overall tax burden for the entire corporate group. Conversely, if the transfer price is set too low, it may lead to higher taxes in the parent company's jurisdiction. Therefore, establishing an appropriate transfer price is essential for tax optimization and compliance with local regulations.There are several methods to determine a transfer price, including the comparable uncontrolled price method, the resale price method, and the cost-plus method. The comparable uncontrolled price method involves setting the transfer price based on the price charged in similar transactions between unrelated parties. The resale price method, on the other hand, is based on the final selling price of the product minus a reasonable profit margin. Finally, the cost-plus method calculates the transfer price by adding a markup to the production cost of the goods or services.Each of these methods has its advantages and disadvantages, and the choice of method often depends on the specific circumstances of the transaction and the nature of the goods or services involved. It is crucial for companies to document their transfer pricing policies and ensure they are in compliance with international guidelines, such as those set forth by the OECD (Organisation for Economic Co-operation and Development).Failure to adhere to proper transfer pricing practices can result in significant penalties and adjustments by tax authorities. In recent years, there has been a growing focus on transfer pricing regulations globally, as governments seek to prevent tax base erosion and profit shifting by multinational corporations. As a result, businesses must stay informed about changes in legislation and best practices to avoid costly mistakes.In conclusion, the concept of transfer price is vital for companies operating across borders. It affects not only the financial performance of individual entities but also the overall tax strategy of the organization. A well-thought-out transfer pricing policy can lead to improved profitability and compliance with tax laws, while a poorly managed one can expose a company to risks and liabilities. Therefore, understanding and effectively managing transfer prices is essential for any organization looking to thrive in the complex landscape of global business.

在商业世界中，理解金融术语对有效管理和决策至关重要。其中一个在企业财务领域发挥重要作用的术语是转移价格。转移价格是指在组织内部相关实体之间（如子公司或部门）销售商品和服务的价格。这个概念对于在不同国家运营并面临不同税收法规的跨国公司尤为重要。转移价格的确定可能会显著影响公司的财务报表和税务义务。例如，如果母公司以高转移价格向其子公司出售产品，它可以减少子公司的应税收入，从而最小化整个企业集团的整体税负。相反，如果转移价格设定得过低，可能会导致母公司所在司法管辖区的税收增加。因此，建立适当的转移价格对于税务优化和遵守当地法规至关重要。有几种方法可以确定转移价格，包括可比非受控价格法、转售价格法和成本加成法。可比非受控价格法涉及根据与无关方之间类似交易的价格设定转移价格。转售价格法则基于产品的最终售价减去合理的利润率。最后，成本加成法通过在商品或服务的生产成本上加上加成来计算转移价格。这些方法各有优缺点，选择方法通常取决于交易的具体情况以及所涉及商品或服务的性质。公司必须记录其转移定价政策，并确保其符合国际准则，例如经济合作与发展组织（OECD）制定的准则。未能遵守适当的转移定价实践可能会导致税务机关的重大罚款和调整。近年来，全球对转移定价法规的关注日益增强，因为各国政府寻求防止跨国公司的税基侵蚀和利润转移。因此，企业必须及时了解立法变化和最佳实践，以避免代价高昂的错误。总之，转移价格的概念对于跨国公司至关重要。它不仅影响单个实体的财务表现，还影响整个组织的税务战略。良好的转移定价政策可以提高盈利能力并遵守税法，而管理不善则可能使公司面临风险和责任。因此，理解和有效管理转移价格对于任何希望在复杂的全球商业环境中蓬勃发展的组织来说都是必不可少的。